According to current IRS regulations:
Individual tax return deadline
April 18, 2023
April 18, 2023
Tax filing start time:
Starts January 23, 2023
If your tax declaration materials are complete, you can contact us now to get your tax refund faster and earlier. If you have any questions, please contact HHL Advisors Group
HHL lead
Resident Alien: Resident Alien:
A resident alien is an individual who is not a citizen or national of the United States, who also meets the Green Card test or the current year’s substantive residency test.
Green Card Test: Green Card Test:
This is called the green card test because the resident alien holds an immigrant visa (also known as a green card).
If you meet the substantial residency test for the current year, you are considered a U.S. resident. To meet this test, you must be physically present in the United States for at least: a. 31 days in the current calendar year; And b. The total number of days this year and the previous two years is 183, including the total number of days this year, one third of the number of days last year, and one sixth of the number of days the year before.
a.31 days in current year
b.183 days during 3-year period
- All the days in the current year
- 1/3 of the days in the first year before current year
- 1/6 of the days in the second year before current year
Give an example
Your actual stay in the United States is 120 days in 2020, 2021, and 2022.
To determine if you meet the substantial residency test for 2022, the count includes all 120 days in 2022, 40 days in 2021 (1/3 of 120 days), and 20 days in 2020 (1/6 of 120 days).
2. Tax return requirements
If you are a citizen or resident of the United States, the rules for filing income taxes, estate taxes, gift taxes, and paying estimated taxes are generally the same whether you are in the United States or overseas.
Your income, filing status, and age usually determine whether you must file an income tax return.
Gross income: Gross income includes all non-tax-free income you receive in the form of money, goods, property, services, etc. To determine whether you must file a tax return, your total income must include income from overseas labor that you can exclude or income used to pay for housing expenses overseas.
Self-employed: If your net income from self-employment is $400 or more, you must file a tax return, even if the gross income is less than the total income for the filing status listed above.
65 or older: You are considered to have turned 65 the day before your 65th birthday. For example, if your 65th birthday falls on January 1, 2023, you will be considered over 65 for 2022 tax purposes.
Resident of a U.S. Territory: If you are (or have been) a legitimate resident of a U.S. Territory, you may be required to file Form -8898.
3. When to file and pay taxes
If you file your taxes for the calendar year, the deadline for filing your tax forms is April 15 of the following year.
For most taxpayers, the deadline to file their 2022 tax forms, request an extension, and pay the taxes they owe is Tuesday, April 18, 2023.
As a rule, pay the amount of tax due shown on your tax return no later than the due date, regardless of the extension of time for filing your tax return.
Note: Tax forms submitted to the United States Postal Service or delivery Service will be deemed to have been submitted on or before the due date if they are postmarked or indicated by the shipper on or before the due date.
Direct Payments: You can transfer money online directly from your bank account using direct Payments, the Federal Tax Electronic Payment System (EFTPS), debit or credit cards. Payments can also be made by telephone transfer, using the federal tax electronic payment system, debit or credit card.
Foreign wire transfers: If you have a U.S. bank account, you can use: Federal Tax Electronic Payment System; Or federal tax collection service (same day wire transfer).
In the next installment, we’ll explain how to file a tax form late, how to deal with foreign currency, and how to estimate taxes.
